In two hours, more than 162,300 taxpayers have already sent their statements from the 2025 Income Taxaccording to a report released by the IRS.
It began this Monday (17), at 8am (Brasília), the deadline for sending the 2025 Income Tax (IR) declaration (IR).
The 2025 Income Tax Return refers to the 2024 calendar year income. The IRS projects that 46 million people must deliver the report this year.
See Income Tax Calendar 2025
- 03/17: beginning of the deadline for submission of the income tax return 2025;
- 01/04: Release of the pre-named statement in the IRS system;
- 05/30: End of sending the income tax return 2025.
How to download the IR 2025 program?
The user can fill in and issue the IR statement online.
To do this, simply select the “Make Online” button on the “Income Tax Program Download” tab.
It is necessary to have registration on the gov.br platform and have silver or gold level.
Download Income Tax Program
- 1. On the IRS website, go to the “Programs” tab;
- 2. Click the “Declaration Programs” button;
- 3. Then select the option “Income Tax (DIRPF)”;
- 4. If you are on a computer, click “Download Program”;
- 5. If you are on a mobile, select the “Download App” button.
You can select the operating system according to the device used. The IRS offers the income tax return program for macos, Linux and Windows systems.
Who is required to declare income tax in 2025?
- Received taxable income, subject to adjustment in the statement, whose sum was over R $ 33,888.00;
- Received exempt income, non -taxable or taxed exclusively at the source, whose sum was over R $ 200,000.00;
- Obtained, in any month, capital gain in the sale of assets or rights subject to the incidence of the tax;
- Carried out alienation operations in stock and similar stocks, goods, goods, whose sum was over R $ 40,000.00 or with calculation of net gains subject to tax incidence;
- He obtained gains related to rural activity and obtained gross revenue of over R $ 169,440.00 or intends to compensate, in the calendar year of 2024 or later, losses of previous calendar years or the 2024 calendar year itself;
- On December 31, the possession or ownership of goods or rights, including naked land, of a total amount of over R $ 800,000.00;
- He went to the condition of resident in Brazil in any month and, in this condition, was on December 31, 2024;
- He opted for exemption from the income tax on the capital gain earned in the sale of residential real estate, if the sale product is applied to the acquisition of residential real estate located in the country, within one hundred and eighty days, from the conclusion of the contract;
- He chose to declare the assets, rights and obligations detained by the controlled, direct or indirect entity, abroad as if they were directly detained by the individual, pursuant to the controlled entity tax transparency regime established in art. 8 of Law No. 14,754, of December 12, 2023;
- On December 31, the ownership of Trusts and other contracts governed by foreign law with characteristics similar to him, pursuant to arts. 10 to 13 of Law No. 14,754, of December 12, 2023;
- He opted for updating the value of the real estate market, pursuant to art. 6 of Law No. 14,973, of September 16, 2024, or earned income from the capital applied abroad in the modalities of financial and profit applications and dividends of controlled entities, pursuant to arts. 2 to 6-A of Law No. 14,754, of December 12, 2023.
Who does not deliver is subject to penalties
The taxpayer who sends the delayed income tax return is subject to a fine. The penalty is equivalent to 1% of the amount of IR due, with a minimum amount of R $ 165.74.
